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2003 (9) TMI 9 - HC - Income TaxRectification vis-ŕ-vis Review by tribunal - "Whether Tribunal was legally empowered to 'review' its earlier order passed on February 3, 1997, by taking a different view on the same set of facts of the case?" - In the instant case by miscellaneous application under section 254(2) the respondent-assessee asked the Tribunal to rectify the mathematical error in the order dated February 3, 1997, inasmuch as, 704 gms. of ornaments were recovered and the Tribunal has wrongly proceeded on the basis of a figure 995.500 gms. It was pointed out that as per panchanama prepared at the time of search, ornaments weighing 711.500 gms. only were recovered from the respondent-assessee but by mistake the Tribunal has treated whole ornaments weighing 995.500 gms. recovered from different relatives as if recovered from the respondent-assessee. The Tribunal having found an apparent mistake has rightly invoked the jurisdiction of rectifying the mistake. - We do not find any merit in the writ petition so dismissed
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